Sec. 446.30. Cost allocation adjustments

Description of adjustment		Cost center affected		Account number
(a)	Interest on inter-fund borrowing
(1)	Funded depreciation	(i)	Interest—Short-Term, or	8870
		(ii)	Interest—Long-Term	8880
(2)	Donor-restricted funds	(i)	Interest—Short-Term, or	8870
		(ii)	Interest—Long-Term	8880
(3)	Other (specify)	(i)	Interest—Short-Term, or	8870
		(ii)	Interest—Long-Term	8880
(b)	Unincorporated business tax	Provision for Income Taxes		9410
(c)	Corporate income taxes	Provision for Income Taxes		9410
(d)	Unrecovered cost of courtesy allowances to employees and dependents	Employee Benefits—Non-Payroll-Related		8830
(e)	Voluntary Agency Proficiency Testing Program
(1)	Clinical laboratory	Laboratory Services—Clinical		7210
(2)	Other (specify)	Specify		Specify
(f)	Grants, gifts and income for specific purposes	Specify		Specify
(g)	Depreciation—straight line to accelerated	Depreciation and Amortization-Movable Equipment		8820
(h)	28B funding requirements
(1)	Building and fixtures	Depreciation/Amortization-Fixed Assets		8810
(2)	Movable equipment	Depreciation/Amortization— Movable Equipment		8820
(i)	Hospital-based physicians on direct physician billing
(1)	Diagnostic X-ray	(i)	Radiology—Diagnostic, and/or	7320
		(ii)	CT Scanner, and/or	7340
		(iii)	Radiology—Therapeutic, and/or	7360
		(iv)	Nuclear Medicine	7380
(2)	Laboratory	(i)	Laboratory Services-Clinical, and/or	7210
		(ii)	Laboratory Services— Pathological, and/or	7230
		(iii)	Blood Storing and Processing	7260
(3)	Electrocardiology	Electrocardiology		7290
(4)	Emergency room physicians	Emergency Services		6710
(j)	Other (specify)	Specify		Specify
(k)	Amounts may be expressed as:
(1)	increases; or
(2)	decreases